非營利組織商業活動對捐款收入之影響

The Impact of Commercial Activities on Donative Revenues of Nonprofit Organizations

非營利組織為達成其所設定的使命目標，需自各界籌措資金以支應其組織運作。個人及企業對非營利組織的捐款是其最傳統的資金來源，然而近年來由於非營利組織成長快速、數目倍增，使得非營利組織之間在爭取捐款收入的競爭上愈趨激烈，因此紛紛另闢財源，而從事商業活動是最時興的增加財源方式。本研究以迴歸分析方法，探討非營利組織從事商業活動對其捐款收入的影響。此外亦探討其他變數，包括：政府補助收入、服務價格及組織年齡對捐款收入的影響。研究結果顯示商業收入對捐款收入有顯著的負面影響，亦即商業收入對捐款收入產生排擠作用。此外，政府補助收入對捐款收入有顯著的負面影響，而服務價格及組織年齡對捐贈收入的影響則不顯著。

Nonprofit organizations (NPOs) raise funds relying heavily on many activities and social resources to support their work. The charitable donations from individuals and corporations are the usual channels of fundraising for the NPOs. As the number of NPOs grows rapidly, the competition for the funds among NPOs is getting more severe. Hence, the commercial activities are emerging as alternatives for fundraising. For example, some NPOs sell a variety of products or charge fees for specific services. In this study the regression models are involved to investigate the associations between the commercial and donative revenues. Furthermore, we examine the impact of other variables including the government funding, service prices and organization ages on the donations. The regression results indicate that there exist negative significant associations between the commercial and donative revenues, which imply that the commercial revenues crowd out the donations. In addition, there exist negative significant associations between the government funding and the donative revenues. However, the associations between the prices and the donations, and the associations between the organization ages and the donations are not significant.